How does Florida sales tax apply when a waste-removal company separately charges for containers and waste, bundles them into one service fee, or sells aggregate with delivery or storage?

Plain-English summary

Florida treated separately stated container and waste charges as a taxable container lease, but treated a true lump-sum debris-removal service as nontaxable. When the invoice separately listed a container per-diem fee and a waste fee, the company had to collect tax on the gross proceeds, including the waste fee. Container size, waste type, tonnage, or standard versus variable rates did not change that result.

When the company charged one lump-sum fee for debris removal without separately stating the container or waste components, the transaction was a nontaxable service. The same general result applied to labor and waste fees or a periodic waste-removal fee when no separate container charge appeared. In those service scenarios, the company was the ultimate consumer of its containers and owed tax when buying them.

For containers used exclusively in taxable leasing, the registered dealer could buy them tax-free for resale and collect tax on the lease receipts. A separately stated charge for keeping a container beyond the included time could change a lump-sum service's treatment if it was consideration for continued possession rather than a true penalty or late fee.

The TAA also addressed aggregate. The company could buy aggregate for resale with its resale certificate. Optional, separately stated delivery was not taxable, and transportation performed without an aggregate sale was also not taxable. Storage sold as part of the same aggregate sale was taxable as part of the sales price; standalone restricted-access storage of customer-owned aggregate was a nontaxable bailment.

What this means for you

Waste-removal and dumpster businesses

Invoice design follows substance but matters greatly. A separate container charge can turn the arrangement into a taxable lease and pull the separately stated waste fee into taxable gross proceeds. A genuine lump-sum removal service keeps the company as consumer of the container.

Aggregate sellers and haulers

Keep optional delivery separately stated and avoid making it mandatory if you intend to rely on the transportation-charge exclusion described here. Storage bundled with the aggregate sale is part of taxable sales price.

Accountants and tax professionals

Track containers by exclusive use. Containers bought solely for taxable rental can be purchased for resale; containers used to perform nontaxable waste-removal services are taxable to the service provider. Review overage and late-fee language separately.

Common questions

Q: Are separately stated dumpster per-diem and waste fees taxable? A: Yes. The TAA treated the arrangement as a taxable lease and taxed the gross proceeds, including both charges.

Q: Is one lump-sum debris-removal fee taxable?
A: No under the described service facts, provided the container and waste components are not separately stated. The provider then owes tax on the container purchase.

Q: Can a company buy containers tax-free for resale?
A: Yes when it is a registered dealer and the containers are used exclusively for taxable leasing. Not when the containers are consumed in providing nontaxable services.

Q: Is optional aggregate delivery taxable?
A: No when separately stated and avoidable by the customer under the facts described.

Q: Is aggregate storage taxable?
A: Storage sold with the aggregate was taxable as part of the sale; standalone restricted-access storage of customer-owned aggregate was treated as a nontaxable bailment.

Citations and references

• Fla. Stat. § 212.02(10)(g), (15)(a), (16), (18), and (20)
• Fla. Stat. §§ 212.05(1)(a)1.a., 212.07(1)(b), 212.08(7)(v), 212.18, and 212.21(2)
• Fla. Admin. Code rr. 12A-1.039, 12A-1.045, and 12A-1.071
• Former Fla. Admin. Code r. 12A-1.070(22) (repealed December 29, 2025)
• Fla. Stat. § 213.22; Fla. Admin. Code ch. 12-11

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 26A-007A

Original ruling text

Florida Department of Revenue
Office of Technical Assistance

5050 West Tennessee Street Tallahassee FL 32399

Jim Zingale
Executive Director

floridarevenue.com

Scenario 1

1. Whether Taxpayer is required to charge sales tax on either fee [Per Diem and Waste] charged to
   the customer?
   Yes. When the invoice reflects separately stated charges for the Per Diem Fee (container) and the Waste Fee, Taxpayer is deemed to be engaged in the lease of tangible personal property and must charge sales tax on the gross proceeds derived. The fact that the customer is charged a standard Per Diem Fee for the containers and a standard Waste Fee based on tonnage is irrelevant.
2. Whether Taxpayer is required to pay sales tax on the purchase of the container?
   No. As a registered dealer, Taxpayer may purchase the containers exclusively for resale purposes by extending a copy of its resale certificate to the selling dealer at the time of purchase. Scenario 2
3. Whether Taxpayer is required to charge sales tax on either fee when the Per Diem Fee for the
   container and the Waste Fee is dependent on the container’s size and type of waste? Yes. When the invoice reflects separately stated charges for the Per Diem Fee (container) and the Waste Fee, Taxpayer is deemed to be engaged in the lease of tangible personal property and must charge sales tax on the gross proceeds derived. Neither the container size nor waste type or tonnage affects whether the transaction is subject to sales tax or not.
4. Whether either fee will be subject to sales tax if a standard Per Diem fee is charged for the
   container regardless of size, but the Waste Fee for the tonnage varies and is dependent on the type of waste? See response to Scenario 2, question 1.
5. Whether either fee will be subject to sales tax if the Per Diem fee for the container varies and is
   dependent on the container size, but the Waste Fee for the tonnage remains the same regardless of the type of waste? See response to Scenario 2, question 1.
6. Whether Taxpayer is required to pay sales tax on the purchase of the container?
   See response to Scenario 2, question 1.

Technical Assistance Advisement
March 12, 2026
Page 2

Scenario 3

1. Whether Taxpayer can purchase the containers tax-exempt by extending its Resale Certificate at
   the time of purchase?
   Yes. As a registered dealer, Taxpayer may purchase the containers under the circumstances described in Scenario 3, when the containers will be used exclusively for leasing purposes.
2. With regard to the Per Diem Fee:
   (a) If Taxpayer can purchase the containers tax-exempt for resale purposes, can it charge sales tax on the Per Diem Fee that is separately stated and itemized on the customer’s invoice? Yes. As a registered dealer, Taxpayer may purchase the containers under the circumstances described in Scenario 3, when the containers will be used exclusively for leasing purposes. Taxpayer must charge sales tax on the separately stated Per Diem Fee for the containers. (b) If Taxpayer charges sales tax on the separately stated and itemized Per Diem Fee, does the size of the container matter or affect the application of sales tax on the Per Diem Fee? No. If Taxpayer separately states the Per Diem Fee on the customer’s invoice, the transaction is taxable and the size of the container has no effect on the application of sales tax on the Per Diem Fee.
3. With regard to the Waste Fee:
   (a) If Taxpayer can purchase the containers tax-exempt for resale purposes, is it required to charge sales tax on the separately stated Waste Fee? Yes. As a registered dealer, Taxpayer may purchase the containers under the circumstances described in Scenario 3, when the containers will be used exclusively for leasing purposes. Taxpayer is required to charge sales tax on the separately stated Waste Fee when there is also a separate charge for the container. (b) If Taxpayer is required to charge sales tax on the separately stated Waste Fee, does the type of waste matter or affect the application of sales tax? No. If Taxpayer separately states the Waste Fee and the Per Diem on the same invoice, the transaction is taxable - the type of waste does not affect taxability. Scenario 4
4. Whether Taxpayer is required to charge sales tax on either fee if a Lump-sum Fee is charged and
   although measured, there are no separately stated charges for the Per Diem Fee or the Waste Fee? No. Taxpayer is not required to charge sales tax on the Lump-sum Fee – as this transaction constitutes a nontaxable service.

Technical Assistance Advisement
March 12, 2026
Page 3

2. Whether Taxpayer can purchase the containers tax-exempt?
   No. As the ultimate consumer of the containers used in the provision of its debris removal and waste management services, Taxpayer may not purchase the containers tax-exempt.
3. With respect to the Per Diem Fee, if the base limit of time is exceeded and:
   (a) a Per Diem Fee is charged, but the set fee is not dependent on the container size, will the Per Diem fee be subject to sales tax? If included in the Lump-sum Fee, the Per Diem Fee will not be subject to sales tax. However, an additional charge for exceeding the set limits may change the taxability of the transaction if separately stated for retaining the container (tangible personal property) beyond the set time. The size of the container has no bearing on whether the Per Diem is subject to sales tax. (b) a Per Diem Fee is charged, but the set fee is dependent on the size of the container, will the Per Diem fee be subject to sales tax? See response to Scenario 4, question 3.(a).
4. With respect to the Waste Fee, if the base limit tonnage is exceeded and:
   (a) a Waste Fee is charged, but the set fee is not dependent on the type of waste, will the Waste fee be subject to sales tax? If included in the Lump-sum Fee, the Waste Fee will not be subject to sales tax. However, the additional charge may change the taxability of the transaction if separately stated for retaining the container (tangible personal property) beyond the set time. Waste type has no bearing on the taxability of the Waste Fee. (b) a Waste Fee is charged, but the set fee is dependent on the type of waste, will the Waste fee be subject to sales tax? See response to Scenario 4, question 4.(a). Scenario 5
5. Whether Taxpayer can purchase the containers tax-exempt by extending its Resale Certificate?
   No. As the ultimate consumer of the containers used in the provision of its debris removal and waste management services, Taxpayer may not purchase the containers tax-exempt.
6. Whether the Labor Fee is subject to sales tax?

Technical Assistance Advisement
March 12, 2026
Page 4

No. If the invoice does not include a separately stated Per Diem Fee for the container - the transaction constitutes a non-taxable service transaction, and the Labor Fee is not subject to sales tax.

3. Whether the Waste Fee is subject to sales tax? Whether the application of sales tax would be
   impacted if at some point Taxpayer has different rates for the Waste Fee? No. If the invoice does not include a separately stated Per Diem Fee for the container - the transaction constitutes a nontaxable service transaction and the Waste Fee is not subject to sales tax. The difference in rates does not change the taxability of the Waste Fee. Scenario 6
4. Whether Taxpayer is required to charge sales tax considering the fact the customer will be
   periodically charged a Waste Fee based exclusively on the weight of the waste or debris removed by Taxpayer. No. If Taxpayer invoices the customer for the Waste Fee, regardless of whether the charge is based on the weight, the type of waste, the frequency of removal, or the length of time the customer keeps the container, the transaction constitutes a nontaxable service. (a) Would it make a difference if the Waste Fee was dependent on the type of waste? See response to Scenario 6, question 1. (b) Would it make a difference if the Waste Fee was dependent on the number of times the waste or debris is removed from the customer’s premises? See response to Scenario 6, question 1. (c) Would the length of time a customer keeps the container on-site affect the application of sales tax? See response to Scenario 6, question 1.
5. Whether Taxpayer is required to pay sales tax on the purchase of the containers?
   Yes. As the ultimate consumer of the containers used in the provision of its debris removal and waste management services, Taxpayer may not purchase the containers tax-exempt. Scenario 7
6. With regard to the Aggregate Fee:
   (a)Whether Taxpayer may extend a Resale Certificate in lieu of paying sales tax at the time of purchasing the aggregate?

Technical Assistance Advisement
March 12, 2026
Page 5

Yes. As a registered dealer, Taxpayer may extend its Resale Certificate and purchase the aggregate tax-exempt for resale purposes.

2. With regard to the Transportation Fee:
   (a) Whether the Transportation Fee is subject to sales tax if a customer purchases aggregate from Taxpayer and wishes for Taxpayer to transport the aggregate to a location designated by the customer under the following facts and circumstances:
   •

The transportation of the aggregate is optional on the part of the customer – it is not a requirement imposed by Taxpayer.

•

The Transportation Fee is separately stated and itemized on the invoice.

No. If customer purchases aggregate from Taxpayer and wishes for Taxpayer to deliver the aggregate to a location designated by the customer, the separately stated Transportation Fee, which is optional to the customer, is not subject to sales tax. (b) Whether the Transportation Fee is subject to sales tax if a customer does NOT purchase aggregate from Taxpayer and wishes for Taxpayer to only transport the aggregate to a location designated by the customer? No. If customer does not purchase aggregate from Taxpayer and wishes for Taxpayer, as a third party, to deliver the aggregate to a location designated by the customer, the Transportation Fee is not subject to sales tax.

3. With regard to the Storage Fee:
   (a) Whether the Storage Fee is subject to sales tax if a customer purchases aggregate from Taxpayer and wishes for Taxpayer to store the aggregate at its location, to which the customer would not have access to the aggregate without Taxpayer granting such access? Yes. If customer purchases aggregate from Taxpayer and wishes for Taxpayer to store the aggregate at its location, to which the customer would not have access without cooperation from Taxpayer, the separately stated Storage Fee is part of the sales price and is subject to sales tax. (b) Whether the Storage Fee is subject to sales tax if a customer does NOT purchase aggregate from Taxpayer, but wishes for Taxpayer to store the aggregate at its location to which the customer would not have access to the aggregate without Taxpayer granting such access? No. If a customer does not purchase aggregate from Taxpayer but wishes for Taxpayer to store the aggregate at its location, to which the customer would not have access without

Technical Assistance Advisement
March 12, 2026
Page 6

cooperation from Taxpayer, the separately stated Storage Fee is not subject to sales tax as the transaction constitutes a bailment. March 12, 2026

Via Email:
Re:

Dear

Technical Assistance Advisement – TAA #: 26A-007 (A)
(“Taxpayer”)
Sales and Use Tax – Lease of Tangible Personal Property/ Debris Removal Services/Bailments Sections 212.02, 212.05, 212.07 and 212.18, Florida Statutes - (“F.S.”) Rules 12A-1.039, 12A-1.045, 12A-1.0701 and 12A-1.071 Florida Administrative Code (“F.A.C.”) BP#:
:

2
This is in response to your letter dated
, requesting this
Department’s issuance of a Technical Assistance Advisement (“TAA”) pursuant to section(s.) 213.22, F.S., and Rule Chapter 12-11 F.A.C., regarding the matter discussed below. Your request has been carefully examined, and the Department finds it to be in compliance with the requisite criteria set forth in Chapter 12-11, F.A.C. This response to your request constitutes a TAA and is issued to you under the authority of s. 213.22, F.S.

REQUESTED ADVISEMENTS
Scenario 1

1. Whether Taxpayer is required to charge sales tax on either fee [Per Diem and Waste] charged to
   the customer?
2. Whether Taxpayer is required to pay sales tax on the purchase of the container?
   1

Please note that effective October 1, 2025, the state tax imposed on rent or license fees for the use of real property under s. 212.031, F.S., was repealed by Chapter 2025-208, Laws of Florida; therefore, effective December 29, 2025, the related Florida Administrative Code 12A-1.070, has been repealed. Any reference to those statutory ad regulatory provisions is only applicable to periods through September 2025. See Tax Information Publication (TIP)
#25A01-04.
2
Amended Ruling Request submitted to incorporate Scenario 7.

Technical Assistance Advisement
March 12, 2026
Page 7

Scenario 2

1. Whether Taxpayer is required to charge sales tax on either fee when the Per Diem Fee for the
   container and the Waste Fee is dependent on the container’s size and type of waste?
2. Whether either fee will be subject to sales tax if a standard Per Diem fee is charged for the
   container regardless of size, but the Waste Fee for the tonnage varies and is dependent on the type of waste?
3. Whether either fee will be subject to sales tax if the Per Diem fee for the container varies and is
   dependent on the container size, but the Waste Fee for the tonnage remains the same regardless of the type of waste?
4. Whether Taxpayer is required to pay sales tax on the purchase of the container?
   Scenario 3
5. Whether Taxpayer can purchase the containers tax-exempt by extending its Resale Certificate at
   the time of purchase?
6. With regard to the Per Diem Fee:
   (a) If Taxpayer can purchase the containers tax-exempt for resale purposes, can it charge sales tax on the Per Diem Fee that is separately stated and itemized on the customer’s invoice? (b) If Taxpayer charges sales tax on the separately stated and itemized Per Diem Fee, does the size of the container matter or affect the application of sales tax on the Per Diem Fee?
7. With regard to the Waste Fee:
   (a) If Taxpayer can purchase the containers tax-exempt for resale purposes, is it required to charge sales tax on the separately stated Waste Fee? (b) If Taxpayer is required to charge sales tax on the separately stated Waste Fee, does the type of waste matter or affect the application of sales tax? Scenario 4
8. Whether Taxpayer is required to charge sales tax on either fee if a Lump-sum Fee is charged and
   although measured, there are no separately stated charges for the Per Diem Fee or the Waste Fee?
9. Whether Taxpayer can purchase the containers tax-exempt?
10. With respect to the Per Diem Fee, if the base limit of time is exceeded and:
    (a) a Per Diem Fee is charged, but the set fee is not dependent on the container size, will the Per Diem fee be subject to sales tax?

Technical Assistance Advisement
March 12, 2026
Page 8

(b) a Per Diem Fee is charged, but the set fee is dependent on the size of the container, will the Per Diem fee be subject to sales tax?

4. With respect to the Waste Fee, if the base limit tonnage is exceeded and:
   (a) a Waste Fee is charged, but the set fee is not dependent on the type of waste, will the Waste fee be subject to sales tax? (b) a Waste Fee is charged, but the set fee is dependent on the type of waste, will the Waste fee be subject to sales tax? Scenario 5
5. Whether Taxpayer can purchase the containers tax-exempt by extending its Resale Certificate?
6. Whether the Labor Fee is subject to sales tax?
7. Whether the Waste Fee is subject to sales tax? Whether the application of sales tax would be
   impacted if at some point Taxpayer has different rates for the Waste Fee? Scenario 6
8. Whether Taxpayer is required to charge sales tax considering the fact the customer will be
   periodically charged a Waste Fee based exclusively on the weight of the waste or debris removed by Taxpayer. (a) Would it make a difference if the Waste Fee was dependent on the type of waste? (b) Would it make a difference if the Waste Fee was dependent on the number of times the waste or debris is removed from the customer’s premises? (c) Would the length of time a customer keeps the container on-site affect the application of sales tax?
9. Whether Taxpayer is required to pay sales tax on the purchase of the containers?
   Scenario 7
10. With regard to the Aggregate Fee:
    (a)Whether Taxpayer may extend a Resale Certificate in lieu of paying sales tax at the time of purchasing the aggregate?
11. With regard to the Transportation Fee:

Technical Assistance Advisement
March 12, 2026
Page 9

(a) Whether the Transportation Fee is subject to sales tax if a customer purchases aggregate from Taxpayer and wishes for Taxpayer to transport the aggregate to a location designated by the customer under the following facts and circumstances:
•

The transportation of the aggregate is optional on the part of the customer – it is not a requirement imposed by Taxpayer.

•

The Transportation Fee is separately stated and itemized on the invoice.

(b) Whether the Transportation Fee is subject to sales tax if a customer does NOT purchase aggregate from Taxpayer and wishes for Taxpayer to only transport the aggregate to a location designated by the customer?

3. With regard to the Storage Fee:
   (a) Whether the Storage Fee is subject to sales tax if a customer purchases aggregate from Taxpayer and wishes for Taxpayer to store the aggregate at its location, to which the customer would not have access to the aggregate without Taxpayer granting such access? (b) Whether the Storage Fee is subject to sales tax if a customer does NOT purchase aggregate from Taxpayer, but wishes for Taxpayer to store the aggregate at its location to which the customer would not have access to the aggregate without Taxpayer granting such access? FACTS Taxpayer is in the business of providing debris removal and waste management (the “Services”) to residential and commercial customers in an efficient and eco-friendly manner. The services include disposal of construction and demolition debris, landscaping waste, moving, and packing materials and household items. In providing its services, Taxpayer offers a range of dumpster sizes to suit the specific needs of the customers. Currently, the charge for the use of the waste removal is based on a set Per Diem fee (the “Per Diem Fee”). The Per Diem Fee does not vary regardless of the container size. However, this may change as the business progresses. In addition to the Per Diem Fee, there is a set fee per ton of waste (the “Waste Fee”). Currently, the Waste Fee is standard throughout the different types of waste, but depending on industry exigencies, the Waste Fee may also vary in the future. All containers weigh in excess of 3,000 pounds and require special equipment to be moved. Moreover, all contracts are subject to the Terms and Conditions which includes an express clause that states “Customers are strictly prohibited from moving, lifting, dragging, or relocating dumpsters

Technical Assistance Advisement
March 12, 2026
Page 10

or containers after placement. All movement – including repositioning, removal, or retrieval – must be completed solely by authorized [Taxpayer] personnel.”3 Aside from the fact that customers cannot move the containers, to ensure adherence to Taxpayer’s eco-friendly company commitment and industry standards and regulations, Taxpayer strictly controls the manner by which waste is disposed. Although tangible personal property is involved and there is a separate charge for the containers, it is Taxpayer’s position that the arrangement with respect to the containers is akin to a bailment service and not the rental of tangible personal property. Furthermore, because the actual objective of the transaction is for the debris and waste removal, the use of the container is merely for convenience and not the aim of the transaction, thus making the containers an incidental part of the transaction and equating the purpose of the transaction to a service and not the rental of tangible personal property – which you state is a position consistent with the Department’s rulings in TAA #24A-003, issued on March 26, 2004 and TAA 23A-012, issued on June 9, 2023, as well as the 4th District Court of Appeal in Warning Safety Lights Inc. v. Department of Revenue, 678 So.2d 1377, (1996). Notwithstanding the conclusions pertaining to the services provided by Taxpayer, there are variables that could alter the application of sales tax. Accordingly, Taxpayer seeks the Department’s assistance and advice on how it can properly comply with the sales and use tax laws of the state in the following scenarios. Scenario 1 Taxpayer provides the containers and charges a standard Per Diem Fee for the containers, regardless of the size. In addition to the Pier-Diem Fee for the container, Taxpayer charges a Waste Fee for each ton of waste. The Waste Fee is also standard, based on tonnage, regardless of the type of waste. The invoice to customers will have two separately stated line items: (1) the Per Diem Fee for the container, and (2) the Waste Fee based on tonnage. Sample Invoice submitted as Exhibit C. Qty

3

Description
35 Yard Dumpster
4.2 25 Yard Dumpster
15 Yard Dumpster

Unit price
15.00 Daily
10.00 Daily
5.00 Daily

Line total
$

42.00

2.2 Waste Fee

99.00 Per Ton

$

217.80

Subtotal
Sales Tax
Total

$

259.80

$

259.80

Exhibit B - Copy of the Terms and Conditions.

Technical Assistance Advisement
March 12, 2026
Page 11

Scenario 2
Taxpayer provides the containers and charges a Per Diem Fee for the containers. The Per Diem Fee varies depending on the size of the container. In addition to the Per Diem Fee for the container, Taxpayer charges a Waste Fee for each ton of weight. The Waste Fee for the tonnage depends on the type of waste. The invoice to customers will have two separately stated line items: 1) the Per Diem Fee for the container which will depend on the size of the container, and (2) the Waste Fee for tonnage based on the type of waste. Sample Invoice submitted as Exhibit D. Qty

Description
6 35 Yard Dumpster

2.2 Waste Fee

Unit price
15.00 Daily

Line total
$
90.00

99.00 Per Ton

$

217.80

Subtotal
Sales Tax
Total

$

307.80

$

307.80

Scenario 3
Taxpayer provides the containers and charges a Per Diem Fee for the containers. The Per Diem Fee could, but will not necessarily, depend on the size of the container. In addition to the Per Diem Fee, Taxpayer charges the Waste Fee for each ton of weight. This fee may or may not depend on the type of waste. The invoice to customer will have two separately stated line items: 1) the Per Diem Fee for the container, and (2) the Waste Fee based on tonnage. Taxpayer will charge sales tax on the Per Diem Fee (but not the Waste Fee). Accordingly, at the time of purchase Taxpayer extends a Resale Certificate to purchase the containers without paying sales tax. Sample Invoice submitted as Exhibit E. Qty

Description
4 Dumpster Fee
2.2 Waste Fee

Unit price
15.00 Daily

Line total
$
60.00

99.00 Per Ton

$

217.80

Subtotal
Sales Tax
Total

$

277.80

$

277.80

Technical Assistance Advisement
March 12, 2026
Page 12

Scenario 4
Taxpayer provides the containers charging only one fee (a “Lump-sum Fee”) that does not separately itemize or distinguish between the different components of the service being provided. There would be a base limit intended to be suitable for a large number of clients with pre-set fees for customers that exceed the based limit. For example, the base could be $400 for one week and three tons of waste. The size of the container would be established in the initial terms and the type of waste would not alter the Lump-sum Fee. The initial invoice to the customer will have one stated line item – the Lump-sum Fee. The base price includes a Per Diem fee of $X and a Waste Fee of $Y. If the customer exceeds the base limits, an additional charge will apply. Sample Invoice submitted as Exhibit F. Qty

Description
1 1 Week and 3 tons of Waste

Unit price
Line total
$
350.00 $
350.00

Subtotal
Sales Tax
Total

$

350.00

$

350.00

Scenario 5
Taxpayer provides the labor for the for the actual waste or debris removal and charges an hourly fee (“Labor Fee”) and a Waste Fee. The Per Diem Fee would not apply and there is no distinction in the size of the container used. The customer’s invoice would include (1) the Labor Fee and (2) the Waste Fee. Sample Invoice submitted as Exhibit G. Qty

Description
4.3 Waste Fee- Per Tone
5 Labor to fill dumpster - Hourly

Unit price
Line total
$
99.00 $
425.70
$
16.50 $
82.50

Subtotal
Sales Tax
Total

$

508.20

$

508.20

Scenario 6
Taxpayer provides the containers at customer’s site for extended periods of time (1 year, 3 years, 5 years, etc.) and periodically disposes of the waste. Taxpayer charges a Waste Fee that may or may not depend on the type of waste.

Technical Assistance Advisement
March 12, 2026
Page 13

The invoice to the customer only states one line item for the Waste Fee, which may or may not be based on the type of waste. Sample Invoice submitted as Exhibit H. Qty

Description
Unit price
Line total
3 Bi-weely Service - Waste Fee - Per Ton $
99.00 $
297.00

Subtotal
Sales Tax
Total

$

297.00

$

297.00

Scenario 7
Taxpayer purchases construction aggregate (such as sand, gravel, crushed stone and other like materials, referred to as the “Aggregate”) directly from the quarry. Taxpayer would then store the Aggregate at their warehouse or deliver the Aggregate directly to a customer. Taxpayer would use their own trucks and containers to collect and transport the Aggregate which would be sold at a set price by tonnage (the “Aggregate Fee”), which will depend on the type of aggregate. Other fees that may apply include a Transportation Fee, at the option of the customer, as well as a Storage Fee. The invoice to the customer would be separately stated and itemize all fees including:
•

Aggregate Fee would be based on the tonnage and type of aggregate.

•

Transportation Fee, if any, would be based on the tonnage and distance and would be provided at the option of the customer.

•

Storage Fee, if any, would be based on the square footage required to store the aggregate and length of time that the aggregate is stored. Access to the aggregate would require Taxpayer to grant the customer access to the storage site – the customer would not be able to access the aggregate without Taxpayer granting access.

Sample Invoice submitted as Exhibit C of Amended Ruling Request. Qty

Description
3 Sand sold by ton
1 Delivery Fee

Unit price
Line total
$
65.00 $
195.00
$
250.00 $
250.00

Subtotal
Sales Tax
Total

$

445.00

$

445.00

Technical Assistance Advisement
March 12, 2026
Page 14

The Terms and Conditions submitted with the TAA request, provide in part:

2. NON-FINALITY OF UPFRONT PAYMENT
   •
   •

•

The initial payment does not represent full and final payment. Additional fees may apply and be charged without further authorization for: o Overweight or overfilled containers o Extra rental days o Obstructions or delays in pickup o Site access complications o Return or redelivery fees These charges are due immediately upon billing (Net 0 terms), and nonpayment will result in correction actions.

6. CONTAINER HANDLING POLICY
   Prohibition on Unauthorized Movement
   •
   •

Under no circumstances may the customer or any third party move, lift, drag, tow, or reposition the dumpster after delivery. Any unauthorized movement is a breach of this agreement and may result in: o Immediate service termination o Damage claims o Additional retrieval or repositioning fees

Container Ownership:
•
•

All containers remain the sole property of [Taxpayer].
Customer assumes liability for any loss or damage resulting from: o Unauthorized relocation o Graffiti, vandalism, or fire o Structural damage from overloading or improper use

7. PROPERTY DAMAGE & LIABILITY WAIVER

Customer Assumes All Risk:
• Customer releases [Taxpayer] from any liability for physical damage or injury

Technical Assistance Advisement
March 12, 2026
Page 15

resulting from:
o Site access
o Placement and retrieval of the container
o Contact with structures, vehicles, or landscaping
o Rust, spills, or stains from container contents

9. SITE CONDITIONS & PLACEMENT RISK
   • Customer agrees that any verbal or written instruction regarding placement location constitutes a binding agreement.
   • If container placement is requested in a tight, sloped, or otherwise hazardous location, Customer assumes all associated risk.
   • [Taxpayer] reserves the right to refuse placement deemed unsafe.
10. TAX EXEMPTION & STATE COMPLIANCE (FLORIDA) …
    • In compliance with Florida tax regulations, containers are classified under transportation and removal services.
    • Customers are prohibited from moving containers to preserve tax exemption status and operational safety.
    • All container movement must be performed by [Taxpayer] personnel.

TAXPAYER’S POSITION
Referencing s. 212.05, F.S., which states that “every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state,” Taxpayer contends that in order for the taxable privilege to arise, there must exist: (1) a “sale;” (2) a person “engaged in the business of selling;” (3) a sale of tangible personal property [FN1 With the exception of the enumerated taxable services and other expressly taxable transactions in Chapter 212, F.S.]; (4) a sale “at retail;” and (5) a sale within the geographical boundaries of the State. Any sale that is not confined within these parameters is excluded from the type of transaction (or sale) that is subject to sales tax. Taxpayer states that s. 212.05, F.S., does not envision or otherwise include services as taxable transactions. Services are only subject to sales tax when expressly stated or when the service transactions are otherwise mixed and combined with tangible personal property that is integral to the services being provided.

Technical Assistance Advisement
March 12, 2026
Page 16

If at the time of purchase, Taxpayer pays sales tax on the containers, the Per Diem Fee and Waste Fee charged will be exempt and Taxpayer would not charge its customers sales tax. In this case, Taxpayer would be deemed the ultimate consumer of the containers used in providing waste and debris removal (bailment) services and must therefore pay sales tax on its purchase of the containers. On the other hand, if Taxpayer extends a Resale Certificate and purchases containers exempt from sales tax, Taxpayer could rent the containers to its customers and in doing so, would need to charge sales tax on the Per Diem Fee. The separately stated and itemized charge for the Waste Fee would be exempt from sales tax. In the case of Lump-sum Fees, the entire charge to Taxpayer’s customers would be subject to sales tax. Taxpayer states that as a registered dealer it may extend to the quarry (the seller) a valid Resale Certificate at the time of purchase to purchase the aggregate exempt from sales tax because the aggregate will be resold. Taxpayer would charge, collect, report and remit sales tax on sales of aggregate to its customers. Referencing Rule 12A-1.045, F.A.C., Taxpayer opines that because the separately stated and itemized Transportation Fee is optional and can be avoided by the customer, the Transportation Fee is exempt from sales tax. Taxpayer believes that because the separately stated and itemized Storage Fee is optional and can be avoided by customer, and access to the aggregate is only allowed by Taxpayer, pursuant to Rule 12A-1.070(22)(a) and(b), F.A.C., the service is akin to a bailment, which is exempt from sales tax. LAW AND DISCUSSION Section 212.05, F.S., provides that the sales tax must be imposed on the sale of tangible personal property. The tax is imposed on the sales price4 of each item or article of tangible personal property when sold at retail. See ss. 212.05(1)(a)1.a., F.S. Section 212.21, F.S., provides, in part:

4

“Sales price” means “the total amount paid for tangible personal property, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service cost, interest charged, losses, or any other expense whatsoever.” See s. 212.02(16), F.S.

Technical Assistance Advisement
March 12, 2026
Page 17

(2) It is hereby declared to be the specific legislative intent to tax each and every sale5, admission, use6, storage7, consumption, or rental8 levied and set forth in this chapter, except as to such sale, admission, use, storage, consumption, or rental as shall be specifically exempted therefrom by this chapter subject to the conditions appertaining to such exemption…

All leases of tangible personal property other than conditional-sale type leases are operating leases. It is not essential for a transfer of possession of tangible personal property to include the right to move the tangible personal property. See Rule 12A-1.071(1)(a), F.A.C. Transfer of possession with respect to an operating lease means that one of the following attributes of tangible personal property ownership has been transferred: (1) Custody or possession of the property, actual or constructive; (2) The right to custody or possession of the property; or, (3) The right to use and control or direct the use of the property.... See Rule 12A-1.071(1)(b), F.A.C. For an operating lease, the tax applies to the gross proceeds derived9 from the lease of tangible personal property for the entire term of the lease when the lessor of such property is an established business, [or] part of an established business ….” See Rule 12A-1.071(1)(c)1., F.A.C. When a dealer charges a customer for the retention of tangible personal property beyond a stipulated time, tax is due and payable on the “charges” which constitute part of the total consideration for the continued possession of tangible personal property when the lessor records such charges as rental income in its books and records. However, if such charges are specifically designated and itemized in the contract, charge ticket, sales slip, invoice, or other tangible evidence of the lease as a penalty or late fee, then such charges or fees are only incidental to the sale, and do not constitute part of the sales price; therefore, such charges are not subject to tax. See Rule 12A-1.071(14)(a), F.A.C. Non-taxable Services Section 212.08(7)(v), F.S., provides an exemption for professional, insurance, or personal service transactions that involve sales as inconsequential elements for which no separate charges are made. 5

“Sale” means and includes “Any transfer of title or possession, or both, exchange, barter, license, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.” See s. 212.02(15)(a), F.S. 6 “Use” means and includes “the exercise of any right or power over tangible personal property incident to the ownership thereof, or interest therein, except that it does not include the sale at retail of that property in the regular course of business. …” See s.212.02(20), F.S. 7
) “Storage” means and includes “any keeping or retention in this state of tangible personal property for use or consumption in this state or for any purpose other than sale at retail in the regular course of business.” See 212.02(18), F.S. 8 “Lease,” “let,” or “rental” also means “the leasing or rental of tangible personal property and the possession or use thereof by the lessee or rentee for a consideration, without transfer of the title of such property, except as expressly provided to the contrary herein.” See 212.02(10)(g), F.S. 9 “Gross proceeds derived” means “the total consideration agreed by the parties for the lease of the tangible personal property. …” See Rule 12A-1.071(1)(c)1., F.A.C.

Technical Assistance Advisement
March 12, 2026
Page 18

Rule 12A-1.071 (9)(d), F.A.C., provides that “when the owner of equipment furnishes the operator and all operating supplies, and contracts for their use to perform certain work under his direction and according to his customer’s specifications, and the customer does not take possession or have any direction or control over the physical operation, the contract constitutes a service transaction and not the rental of tangible personal property, and no tax is due on the transaction.” Transportation Charges With regard to the imposition of sales tax upon “transportation charges” which include carrying, delivery, freight, handling, pickup, shipping, and other similar charges or fees, Rule 12A-1.045, F.A.C., provides in part:

(2) Transportation charges which are not separately stated on an invoice or bill of sale, but are included in the sales price of taxable tangible personal property, are subject to tax. (3)(a) Where the seller agrees to deliver tangible personal property to some designated place and the purchaser cannot elect to avoid the charge for transportation services, the charge for the transportation service is subject to tax, even if separately stated on an invoice or bill of sale.

(4)(a) The charge for transportation services is not subject to tax when both of the following conditions have been met:

1. The charge is separately stated on an invoice or bill of sale; and,
2. The charge can be avoided by a decision or action solely on the part of the purchaser.
   (See subsection (5) for shipping of tangible personal property F.O.(B)origin.)

(6) When the purchaser of taxable tangible personal property contracts with a third party carrier at the purchaser’s option and pays transportation charges thereon directly to the third party carrier, such transportation charges are not subject to tax.

Storage
Generally, the charge for storage of tangible personal property under a bailment is not subject to sales tax. Under the terms of a bailment, the owner of the property (bailor) is required to relinquish

Technical Assistance Advisement
March 12, 2026
Page 19

his exclusive possession, control, and dominion over the property to the bailee. See Rule 12A1.070(22), F.A.C. Sales for Resale Section 212.07(1)(b), F.S., provides that a sale for resale is exempt from sales tax only when the sale for resale is in strict compliance with s. 212.18, F.S. and the provisions set forth in Rule 12A-1.039, F.A.C. Rule 12A-1.039(1)(b)2., F.A.C., states that a sale for resale includes the sale, lease, or rental of tangible personal property to a dealer when the property will be held exclusively for rental purposes. Under Rule 12A-1.071(2), F.A.C., tangible personal property purchased exclusively for rental by a dealer registered with the Department at the time of purchase may be purchased tax-exempt. The purchasing dealer is required to extend a copy of its Annual Resale Certificate to the selling dealer at the time of purchase in lieu of paying tax on the purchase of tangible personal property. However, a dealer who purchases tangible personal property for the dual purpose of renting it to others and also for his own use, or who purchases tangible personal property exclusively for rental but subsequently uses the property, is responsible for paying the tax on the cost price of such tangible personal property and is also responsible for collecting and remitting the tax on all rentals of such property.

While certain services are taxable under s. 212.05(1)(i), F.S., the charge for waste collection services, (Code 56211) under the North American Industry Classification System (NAICS), which includes businesses that are primarily engaged in, among other services, collecting and/or hauling hazardous or nonhazardous waste or recyclable materials services within a local area, is not subject to sales tax. This is the case even when the lump-sum charge for the debris and waste removal service includes a dumpster or container – it is the Department’s position that the use of the dumpster or container is part of the nontaxable service transaction. However, when charges for the container and removal services are separately itemized on the customer’s invoice, the charge for the container is deemed to be the rental or lease of tangible personal property and is subject to sales tax. The fact that the fees are charged at a standard rate or based container size, waste type or tonnage has no bearing on whether the transaction is taxable or not. Taxpayer believes that despite there being separately stated charges for the containers and the fees, because the Terms and Conditions prohibit the customer from moving the dumpsters or containers and all movement must be completed and authorized by Taxpayer, it controls the disposal and is not engaged in the rental of tangible personal property, but is providing a bailment service, which is not subject to tax. In terms of the charges for aggregate and related transportation and storage fees, Taxpayer believes that when the aggregate is purchased for resale purposes, at the time of purchase it can extend a copy of its Annual Resale Certificate to the selling dealer to purchase the aggregate tax-exempt. If the

Technical Assistance Advisement
March 12, 2026
Page 20

customer is charged a separately stated Transportation or Storage Fee, which is optional and can be avoided by the customer, the fee is exempt from sales tax. Based on the facts presented, the described transaction does not constitute a bailment. When Taxpayer charges a lump-sum amount for the container and the Per Diem Fee and/or the Waste Fee, Taxpayer is not renting or leasing the containers to its customers but is instead providing the containers for use in the provision of its nontaxable debris removal and waste management services. As the ultimate consumer of the containers purchased for use in the provision of its nontaxable services, Taxpayer is required to pay sales tax on the purchase. In the event sales tax has not been paid on the containers, Taxpayer is liable for use tax on the containers used in the provision of its services. Taxpayer’s Terms and Conditions specifically prohibit the customer “from moving, lifting, dragging, or relocating the dumpsters or containers,” however; as provided in Rule 12A-1.071(1)(a), F.A.C., movement rights are required for there to be a transfer of possession. Therefore, when Taxpayer separately itemizes the charges for the container and the various fees, Taxpayer is engaged in the rental/lease of tangible personal property and must charge sales tax on the gross proceeds derived. Additionally, when Taxpayer sells aggregate, which constitutes tangible personal property, the related transportation charge is also taxable, unless the transportation charge is separately stated on the bill or invoice and the charge can be avoided by a decision or action on the part of the purchaser or the purchaser has the option of designating the transportation charge F.O.B. point as either Origin or Destination; or the transportation charge is F.O.B. Origin (seller’s location) or the F.O.B. point is unknown. Rule 12A-1.070, F.A.C., to which Taxpayer cites for the proposition that storage of the aggregate constitutes a bailment, was repealed effective December 29, 2025. However, the provisions of former Rule 12A-1.070, F.A.C., aligned with the law of bailments in Florida. A contract for bailment requires the physical delivery of the subject property by the bailor to the bailee, with the bailee gaining complete possession, custody, and control of the property10 for the duration of the bailment. S & W Air Vac Sys. v. Department of Revenue, 697 So. 2d 1313, 1315 (Fla. 5th DCA 1997); Puritan Ins. Co. v. Butler Aviation-Palm Beach, Inc., 715 F.2d 502, 504 (11th Cir. 1983)(applying Florida law); Florida Small Business Corp. v. Miami Shipyards Corp., 175 So. 2d 46 (Fla. 3d DCA 1965); Meeks v. Fla. Power
& Light Co., 816 So. 2d 1125, 1129-1130 (Fla. 5th DCA 2002); see also 5 Fla. Jur. Bailments § 2. When Taxpayer charges for storage of aggregate, whether purchased from Taxpayer or otherwise, and the customer cannot access the aggregate without permission of Taxpayer, the transaction constitutes a bailment, where the customer, as bailor, delivers tangible personal property (aggregate) to Taxpayer, as bailee, and the customer for the duration of the relationship relinquishes his exclusive possession, control and dominion over the property. However, when the bailment service is sold as part of the same sale as the aggregate, sales tax is due on the sales price.

10

That is, the right to exclude the bailor and others from the property.

Technical Assistance Advisement
March 12, 2026
Page 21

CONCLUSIONS
Scenario 1

1. Whether Taxpayer is required to charge sales tax on either fee [Per Diem and Waste] charged to
   the customer?
   Yes. When the invoice reflects separately stated charges for the Per Diem Fee (container) and the Waste Fee, Taxpayer is deemed to be engaged in the lease of tangible personal property and must charge sales tax on the gross proceeds derived. The fact that the customer is charged a standard Per Diem Fee for the containers and a standard Waste Fee based on tonnage is irrelevant.
2. Whether Taxpayer is required to pay sales tax on the purchase of the container?
   No. As a registered dealer, Taxpayer may purchase the containers exclusively for resale purposes by extending a copy of its resale certificate to the selling dealer at the time of purchase. Scenario 2
3. Whether Taxpayer is required to charge sales tax on either fee when the Per Diem Fee for the
   container and the Waste Fee is dependent on the container’s size and type of waste? Yes. When the invoice reflects separately stated charges for the Per Diem Fee (container) and the Waste Fee, Taxpayer is deemed to be engaged in the lease of tangible personal property and must charge sales tax on the gross proceeds derived. Neither the container size nor waste type or tonnage affects whether the transaction is subject to sales tax or not.
4. Whether either fee will be subject to sales tax if a standard Per Diem fee is charged for the
   container regardless of size, but the Waste Fee for the tonnage varies and is dependent on the type of waste? See response to Scenario 2, question 1.
5. Whether either fee will be subject to sales tax if the Per Diem fee for the container varies and is
   dependent on the container size, but the Waste Fee for the tonnage remains the same regardless of the type of waste? See response to Scenario 2, question 1.
6. Whether Taxpayer is required to pay sales tax on the purchase of the container?
   See response to Scenario 2, question 1.
   Scenario 3

Technical Assistance Advisement
March 12, 2026
Page 22

1. Whether Taxpayer can purchase the containers tax-exempt by extending its Resale Certificate at
   the time of purchase?
   Yes. As a registered dealer, Taxpayer may purchase the containers under the circumstances described in Scenario 3, when the containers will be used exclusively for leasing purposes.
2. With regard to the Per Diem Fee:
   (a) If Taxpayer can purchase the containers tax-exempt for resale purposes, can it charge sales tax on the Per Diem Fee that is separately stated and itemized on the customer’s invoice? Yes. As a registered dealer, Taxpayer may purchase the containers under the circumstances described in Scenario 3, when the containers will be used exclusively for leasing purposes. Taxpayer must charge sales tax on the separately stated Per Diem Fee for the containers. (b) If Taxpayer charges sales tax on the separately stated and itemized Per Diem Fee, does the size of the container matter or affect the application of sales tax on the Per Diem Fee? No. If Taxpayer separately states the Per Diem Fee on the customer’s invoice, the transaction is taxable, and the size of the container has no effect on the application of sales tax on the Per Diem Fee.
3. With regard to the Waste Fee:
   (a) If Taxpayer can purchase the containers tax-exempt for resale purposes, is it required to charge sales tax on the separately stated Waste Fee? Yes. As a registered dealer, Taxpayer may purchase the containers under the circumstances described in Scenario 3, when the containers will be used exclusively for leasing purposes. Taxpayer is required to charge sales tax on the separately stated Waste Fee when there is also a separate charge for the container. (b) If Taxpayer is required to charge sales tax on the separately stated Waste Fee, does the type of waste matter or affect the application of sales tax? No. If Taxpayer separately states the Waste Fee and the Per Diem on the same invoice, the transaction is taxable - the type of waste does not affect taxability. Scenario 4
4. Whether Taxpayer is required to charge sales tax on either fee if a Lump-sum Fee is charged and
   although measured, there are no separately stated charges for the Per Diem Fee or the Waste Fee? No. Taxpayer is not required to charge sales tax on the Lump-sum Fee – as this transaction constitutes a nontaxable service.

Technical Assistance Advisement
March 12, 2026
Page 23

2. Whether Taxpayer can purchase the containers tax-exempt?
   No. As the ultimate consumer of the containers used in the provision of its debris removal and waste management services, Taxpayer may not purchase the containers tax-exempt.
3. With respect to the Per Diem Fee, if the base limit of time is exceeded and:
   (a) a Per Diem Fee is charged, but the set fee is not dependent on the container size, will the Per Diem fee be subject to sales tax? If included in the Lump-sum Fee, the Per Diem Fee will not be subject to sales tax. However, an additional charge for exceeding the set limits may change the taxability of the transaction if separately stated for retaining the container (tangible personal property) beyond the set time. The size of the container has no bearing on whether the Per Diem is subject to sales tax. (b) a Per Diem Fee is charged, but the set fee is dependent on the size of the container, will the Per Diem fee be subject to sales tax? See response to Scenario 4, question 3.(a).
4. With respect to the Waste Fee, if the base limit tonnage is exceeded and:
   (a) a Waste Fee is charged, but the set fee is not dependent on the type of waste, will the Waste fee be subject to sales tax? If included in the Lump-sum Fee, the Waste Fee will not be subject to sales tax. However, the additional charge may change the taxability of the transaction if separately stated for retaining the container (tangible personal property) beyond the set time. Waste type has no bearing on the taxability of the Waste Fee. (b) a Waste Fee is charged, but the set fee is dependent on the type of waste, will the Waste fee be subject to sales tax? See response to Scenario 4, question 4.(a). Scenario 5
5. Whether Taxpayer can purchase the containers tax-exempt by extending its Resale Certificate?
   No. As the ultimate consumer of the containers used in the provision of its debris removal and waste management services, Taxpayer may not purchase the containers tax-exempt.
6. Whether the Labor Fee is subject to sales tax?

Technical Assistance Advisement
March 12, 2026
Page 24

No. If the invoice does not include a separately stated Per Diem Fee for the container - the transaction constitutes a non-taxable service transaction, and the Labor Fee is not subject to sales tax.

3. Whether the Waste Fee is subject to sales tax? Whether the application of sales tax would be
   impacted if at some point Taxpayer has different rates for the Waste Fee? No. If the invoice does not include a separately stated Per Diem Fee for the container - the transaction constitutes a nontaxable service transaction and the Waste Fee is not subject to sales tax. The difference in rates does not change the taxability of the Waste Fee. Scenario 6
4. Whether Taxpayer is required to charge sales tax considering the fact the customer will be
   periodically charged a Waste Fee based exclusively on the weight of the waste or debris removed by Taxpayer. No. If Taxpayer invoices the customer for the Waste Fee, regardless of whether the charge is based on the weight, the type of waste, the frequency of removal, or the length of time the customer keeps the container, the transaction constitutes a nontaxable service. (a) Would it make a difference if the Waste Fee was dependent on the type of waste? See response to Scenario 6, question 1. (b) Would it make a difference if the Waste Fee was dependent on the number of times the waste or debris is removed from the customer’s premises? See response to Scenario 6, question 1. (c) Would the length of time a customer keeps the container on-site affect the application of sales tax? See response to Scenario 6, question 1.
5. Whether Taxpayer is required to pay sales tax on the purchase of the containers?
   Yes. As the ultimate consumer of the containers used in the provision of its debris removal and waste management services, Taxpayer may not purchase the containers tax-exempt. Scenario 7
6. With regard to the Aggregate Fee:
   (a)Whether Taxpayer may extend a Resale Certificate in lieu of paying sales tax at the time of purchasing the aggregate?

Technical Assistance Advisement
March 12, 2026
Page 25

Yes. As a registered dealer, Taxpayer may extend its Resale Certificate and purchase the aggregate tax-exempt for resale purposes.

2. With regard to the Transportation Fee:
   (a) Whether the Transportation Fee is subject to sales tax if a customer purchases aggregate from Taxpayer and wishes for Taxpayer to transport the aggregate to a location designated by the customer under the following facts and circumstances:
   •

The transportation of the aggregate is optional on the part of the customer – it is not a requirement imposed by Taxpayer.

•

The Transportation Fee is separately stated and itemized on the invoice.

No. If customer purchases aggregate from Taxpayer and wishes for Taxpayer to deliver the aggregate to a location designated by the customer, the separately stated Transportation Fee, which is optional to the customer, is not subject to sales tax. (b) Whether the Transportation Fee is subject to sales tax if a customer does NOT purchase aggregate from Taxpayer and wishes for Taxpayer to only transport the aggregate to a location designated by the customer? No. If customer does not purchase aggregate from Taxpayer and wishes for Taxpayer, as a third party, to deliver the aggregate to a location designated by the customer, the Transportation Fee is not subject to sales tax.

3. With regard to the Storage Fee:
   (a) Whether the Storage Fee is subject to sales tax if a customer purchases aggregate from Taxpayer and wishes for Taxpayer to store the aggregate at its location, to which the customer would not have access to the aggregate without Taxpayer granting such access? Yes. If customer purchases aggregate from Taxpayer and wishes for Taxpayer to store the aggregate at its location, to which the customer would not have access without cooperation from Taxpayer, the separately stated Storage Fee is part of the sales price and is subject to sales tax. (b) Whether the Storage Fee is subject to sales tax if a customer does NOT purchase aggregate from Taxpayer, but wishes for Taxpayer to store the aggregate at its location to which the customer would not have access to the aggregate without Taxpayer granting such access? No. If a customer does not purchase aggregate from Taxpayer but wishes for Taxpayer to store the aggregate at its location, to which the customer would not have access without

Technical Assistance Advisement
March 12, 2026
Page 26

cooperation from Taxpayer, the separately stated Storage Fee is not subject to sales tax as the transaction constitutes a bailment. This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only under the facts and circumstances described in the request for this advice, as specified in s. 213.22, F.S. Our response is predicated on those facts and the specific situation summarized above. You are advised that subsequent statutory or administrative rule changes, or judicial interpretations of the statutes or rules, upon which this advice is based, may subject similar future transactions to a different treatment than expressed in this response. You are further advised that this response, your request and related backup documents are public records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s. 213.22, F.S. Confidential information must be deleted before public disclosure. In an effort to protect confidentiality, we request you provide the undersigned with an edited copy of your request for TAA, the backup material and this response, deleting names, addresses and any other details which might lead to identification of the Taxpayer. Your response should be received by the Department within ten (10) days of the date of this letter. If you have any further questions with regard to this matter and wish to discuss them, you may contact me directly at (850)717-6701. Sincerely,

Shundra McClean
Shundra McClean
Tax Law Specialist
Office of Technical Assistance
cc:

Record ID: 7001569032

Technical Assistance Advisement
March 12, 2026
Page 27

Office of Technical Assistance Satisfaction Survey
The Florida Department of Revenue invites you to complete the online Office of Technical Assistance Satisfaction Survey to help us identify ways to improve our service to taxpayers. The survey is an opportunity to provide feedback on your recent experience with the Department’s Office of Technical Assistance. To access the survey, place the following address in your browser’s access bar: https://tadr.questionpro.com When you open the survey, you will be asked to enter the following information. This information will enable you to complete and submit the survey. Notification number:

7001569032

Respondent code:

44

Tax type:

Sales and Use Tax

Correspondence type:

Technical Assistance

If you need technical assistance accessing the survey, please email Douglas Charity at [email protected]. Thank you.